CHAPTER 17 ACCOUNTING FOR INCOME TAX TECHNICAL KNOWLEDGE DOCX

Title	CHAPTER 17 ACCOUNTING FOR INCOME TAX TECHNICAL KNOWLEDGE
Author	Charlene de Lara
Pages	45
File Size	90.1 KB
File Type	DOCX
Total Downloads	10
Total Views	386

Summary

CHAPTER 17 ACCOUNTING FOR INCOME TAX TECHNICAL KNOWLEDGE To know the distinction between accounting income and taxable income. To distinguish permanent differences and temporary differences between accounting income and taxable income. To identify temporary differences that result to a deferred tax ...

Description

CHAPTER 17 ACCOUNTING FOR INCOME TAX TECHNICAL KNOWLEDGE To know the distinction between accounting income and taxable income. To distinguish permanent diferences and temporary diferences between accounting income and taxable income. To identify temporary diferences that result to a deferred tax liability. To identify temporary diferences that result to a deferred tax asset. To know the recognition and measurement of deferred tax asset and deferred tax liability. To know the recognition and measurement of current tax asset and current tax liability. To distinguish interperiod tax allocation and intraperiod tax allocation....